Special feature: average personal income tax rate and tax wedge progression in OECD countries

580 Pages·2013·10.17 MB·English

by  OECD

AvAilAble on line
Taxing Wages
2011-2012
Special Feature: average perSonal income tax rate and tax wedge
progreSSion in oecd countrieS
Taxing Wages provides unique information on the taxes paid on wages in oeCD countries. it covers personal
income taxes and social security contributions paid by employees; social security contributions and payroll taxes
paid by employers and cash benefts paid by in-work families. The purpose is to illustrate how these taxes and
benefts are calculated in each member country and to examine how they impact on household incomes. The
results also enable quantitative cross-country comparisons of labour cost levels and the overall tax and beneft
position of single persons and families on different levels of earnings.
The publication shows this information for eight household types which vary by income level and household
composition and the results reported include the marginal and average tax burdens for one and two earner
families and the total labour costs of employers. These data are widely used in academic research and in the taxing wages
preparation and evaluation of social and economic policy making.
Taxing Wages 2013 includes a special feature entitled: “Average personal income tax rate and tax wedge
progression in oeCD countries”.
2011-2012
ALSO AVAILABLE ON CD-ROM AND ON LINE
The data in this publication are also available on line via www.oecd-ilibrary.org under the title Taxing Wages,
OECD Tax Statistics (http://dx.doi.org/10.1787/ctpa-twg-data-en). Special Feature:
An offine edition of the database, providing data in CSv format is available on CD-RoM under the title
average perSonal income
OECD Tax Statistics, Taxing Wages.
tax rate and tax wedge
progreSSion in oecd countrieS
Consult this publication on line at http://dx.doi.org/10.1787/tax_wages-2013-en.
This work is published on the oeCD ilibrary, which gathers all oeCD books, periodicals and statistical databases.
visit www.oecd-ilibrary.org for more information.
2013
ISbN 978-92-64-19334-5 -:HSTCQE=V^XXYZ: 2013
23 2013 16 1 p
232013161Cov.indd 1 27-Feb-2013 10:28:15 AM
2013 Taxing Wages 2011-2012 Special Feature: average perSonal income tax rate and tax wedge progreSSion in oecd countrieS
TaxingWages
2013
SPECIAL FEATURE:
AVERAGE PERSONAL INCOME TAX RATE
AND TAX WEDGE PROGRESSION
IN OECD COUNTRIES
This work is published on the responsibility of the Secretary-General of the OECD. The
opinions expressed and arguments employed herein do not necessarily reflect the official
views of the Organisation or of the governments of its member countries.
This document and any map included herein are without prejudice to the status of or
sovereignty over any territory, to the delimitation of international frontiers and boundaries
and to the name of any territory, city or area.
Please cite this publication as:
OECD (2013), Taxing Wages 2013, OECD Publishing.
http://dx.doi.org/10.1787/tax_wages-2013-en
ISBN 978-92-64-19334-5 (print)
ISBN 978-92-64-19337-6 (PDF)
Annual:
ISSN 1995-3844 (print)
ISSN 2072-5124 (online)
The statistical data for Israel are supplied by and under the responsibility of the relevant Israeli authorities. The use
of such data by the OECD is without prejudice to the status of the Golan Heights, East Jerusalem and Israeli
settlements in the West Bank under the terms of international law.
Corrigenda to OECD publications may be found on line at: www.oecd.org/publishing/corrigenda.
© OECD 2013
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submitted to
FOREWORD
Foreword
This annual publication provides details of taxes paid on wages in all thirty-four member countries
of the OECD.* The information contained in the Report covers the personal income tax and social
security contributions paid by employees, the social security contributions and payroll taxes paid by
their employers and cash benefits received by families. The objective of the Report is to illustrate how
personal income taxes, social security contributions and payroll taxes are calculated and to examine
how these levies and cash family benefits impact on net household incomes. The results also allow
quantitative cross-country comparisons of labour cost levels and of the overall tax and benefit
position of single persons and families.
The Report shows the amounts of taxes, social security contributions, payroll taxes and cash
benefits for eight family-types, which differ by income level and household composition. It also
presents the resulting average and marginal tax rates. Average tax rates show that part of gross
wage earnings or total labour costs which are taken in personal income taxes (before and after cash
benefits), social security contributions and payroll taxes. Marginal tax rates show the part of an
increase of gross earnings or total labour costs that is paid in these levies.
The focus of the Report is the presentation of accurate estimates of the tax/benefit position of
employees in 2012. In addition, the Report shows definitive data on the tax/benefit position of
employees for the year 2011. It is important to note that, the average worker is designated as a
full-time employee (including manual and non-manual) in either industry Sectors C-K inclusive with
reference to the International Standard Industrial Classification of All Economic Activities, Revision
3 (ISIC Rev. 3) or industry Sectors B-N inclusive with reference to the International Standard
Industrial Classification of All Economic Activities, Revision 4 (ISIC Rev. 4).**
The Report is structured as follows:
● The Overview at the start of the Report reviews the main results for 2012.
● Part I (International Comparisons) reviews the main results for 2012 and 2011 and is divided into
three sections. The first section reviews the main results for 2012, which are summarised in
comparative tables and figures included at the end of that section. The second section presents a
graphical exposition of the estimated tax burden on labour income in 2012 for gross wage
earnings between 50 per cent and 250 per cent of the average wage. The third section reviews the
main results for 2011, which are summarized in the comparative tables at the end of that section
and compares them with the 2012 figures.
● Part II focuses on the historical trends in the tax burden for the period 2000-12.
● Part III contains individual country tables specifying the wage levels considered and the associated
tax burdens for eight separate family types, together with descriptions of each tax/benefit system.
* Previous editions were published under the title The Tax/Benefit Position of Employees (1996-1998 editions)
and The Tax/Benefit Position of Production Workers (editions published before 1996).
** Annex B.2 presents historical series using the old definition of the average production worker (1979-2004).
TAXING WAGES 2013 © OECD 2013 3
FOREWORD
● Annex A describes the methodology and its limitations.
The Report has been prepared under the auspices of the Working Party on Tax Policy Analysis
and Tax Statistics of the Committee on Fiscal Affairs and has benefited from financial support
provided by the European Commission. It is published on the responsibility of the OECD
Secretary-General.
TAXING WAGES 2013 © OECD 2013
4
TABLE OF CONTENTS
Table of contents
Executive summary . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11
Overview . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13
1. Introduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13
2. Review of results for 2012 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14
Notes. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27
Special Feature: Average personal income tax rate and tax wedge progression
in OECD countries . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 29
1. Introduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 30
2. Different ways to measure tax progressivity . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 31
3. Tax progressivity measures included in the main Taxing Wages report . . . . . . . . . . . 34
4. The average PIT rate and average tax wedge progression indicator . . . . . . . . . . . . . . . 35
5. PIT progressivity in 2011 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 36
6. Conclusion. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 53
Notes. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 55
Bibliography. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 55
Annex S.A. Average tax rate progression in 2011 (country charts) . . . . . . . . . . . . . . . . . . 56
Annex S.B. Average tax wedge net of PIT rate progression for households
with and without children . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 64
Part I
INTERNATIONAL COMPARISONS
Tax burdens, 2012 estimates . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 70
I.1. Income tax plus employee and employer contributions less cash benefits, 2012 . . . 76
Table. As % of labour costs, by family-type and wage level . . . . . . . . . . . . . . . . . 76
Figure. As a % of labour costs, by family-type . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 77
I.2. Income tax plus employee contributions, 2012 . . . . . . . . . . . . . . . . . . . . . . . . . . . . 78
Table. As % of gross wage earnings, by family-type and wage level. . . . . . . . . . 78
Figure. As % of gross wage earnings, by family-type . . . . . . . . . . . . . . . . . . . . . . . 79
I.3. Income tax plus employee contributions less cash benefits, 2012 . . . . . . . . . . . . 80
Table. As % of gross wage earnings, by family-type and wage level. . . . . . . . . . 80
Figure. As % of gross wage earnings, by family-type . . . . . . . . . . . . . . . . . . . . . . . 81
I.4. Income tax, by family-type and wage level, 2012 . . . . . . . . . . . . . . . . . . . . . . . . . . . 82
Table. As % of gross wage earnings . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 82
Figure. As % of gross wage earnings . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 83
TAXING WAGES 2013 © OECD 2013 5
TABLE OF CONTENTS
I.5. Employee contributions, 2012 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 84
Table. As % of gross wage earnings, by family-type and wage level. . . . . . . . . . 84
Figure. As % of gross wage earnings, by family-type . . . . . . . . . . . . . . . . . . . . . . . 85
I.6. Marginal rate of income tax plus employee and employer contributions
less cash benefits, 2012 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 86
Table. As % of labour costs, by family-type and wage level . . . . . . . . . . . . . . . . . 86
Figure. As % of labour costs, by family-type . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 87
I.7. Marginal rate of income tax plus employee contributions less cash benefits, 2012. . 88
Table. As % of gross wage earnings, by family-type and wage level. . . . . . . . . . 88
Figure. As % of gross wage earnings, by family-type . . . . . . . . . . . . . . . . . . . . . . . 89
I.8. Increase in net income after an increase of 1 currency unit in gross wages, 2012 . . . 90
Table. By family-type and wage level (%) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 90
I.9. Increase in net income after an increase of 1 currency unit in gross
labour cost, 2012 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 91
Table. By family-type and wage level (%) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 91
I.10. Annual gross wage and net income, 2012 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 92
Table. In US dollars using PPP, by family-type and wage level . . . . . . . . . . . . . . 92
I.11. Annual labour costs and net income, 2012 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 94
Table. In US dollars using PPP, by family-type and wage level . . . . . . . . . . . . . . 94
Graphical exposition of the 2012 estimated tax burden . . . . . . . . . . . . . . . . . . . . . . . . . 96
Tax burdens, 2011 definitive results (and changes to 2012) . . . . . . . . . . . . . . . . . . . . . . 133
I.12. Income tax plus employee and employer contributions less cash benefits, 2011 136
Table. As % of labour costs, by family-type and wage level . . . . . . . . . . . . . . . . . 136
I.13. Income tax plus employee contributions, 2011 . . . . . . . . . . . . . . . . . . . . . . . . . . . . 137
Table. As % of gross wage earnings, by family-type and wage level. . . . . . . . . . 137
I.14. Income tax plus employee contributions less cash benefits, 2011 . . . . . . . . . . . . 138
Table. As % of gross wage earnings, by family-type and wage level. . . . . . . . . . 138
I.15. Income tax, 2011 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 139
Table. As % of gross wage earnings, by family-type and wage level. . . . . . . . . . 139
I.16. Employee contributions, 2011 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 140
Table. As % of gross wage earnings, by family-type and wage level. . . . . . . . . . 140
I.17. Marginal rate of income tax plus employee and employer contributions
less cash benefits, 2011 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 141
Table. As % of labour costs, by family-type and wage level . . . . . . . . . . . . . . . . . 141
I.18. Marginal rate of income tax plus employee contributions less cash
benefits, 2011 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 142
Table. As % of gross wage earnings, by family-type and wage level. . . . . . . . . . 142
I.19. Increase in net income after an increase of 1 currency unit in gross wages, 2011 143
Table. By family-type and wage level (%) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 143
I.20. Increase in net income after an increase of 1 currency unit in gross labour
cost, 2011 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 144
Table. By family-type and wage level (%) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 144
I.21. Annual gross wage and net income, 2011 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 145
Table. In US dollars using PPP, by family-type and wage level . . . . . . . . . . . . . . 145
I.22. Annual labour costs and net income, 2011 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 147
Table. In US dollars using PPP, by family-type and wage level . . . . . . . . . . . . . . 147
TAXING WAGES 2013 © OECD 2013
6
TABLE OF CONTENTS
Part II
TAX BURDEN TRENDS 2000-12
1. Historical trends . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 150
2. Important trends . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 150
3. Tax wedge . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 150
4. Average income tax rate . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 151
5. Net personal average tax rate. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 152
6. Progressivity . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 153
7. Families . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 154
II.1a. Income tax plus employee and employer contributions less cash benefits,
single persons, 67% of average earnings . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 155
II.1b. Income tax, single persons, 67% of average earnings . . . . . . . . . . . . . . . . . . . . . . . 156
II.1c. Income tax plus employee contributions less cash benefits, single persons,
67% of average earnings . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 157
II.2a. Income tax plus employee and employer contributions less cash benefits,
single persons, 100% of average earnings . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 158
II.2b. Income tax, single persons, 100% of average earnings . . . . . . . . . . . . . . . . . . . . . . 159
II.2c. Income tax plus employee contributions less cash benefits, single persons,
100% of average earnings . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 160
II.3a. Income tax plus employee and employer contributions less cash benefits,
single persons, 167% of average earnings . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 161
II.3b. Income tax, single persons at 167% of average earnings. . . . . . . . . . . . . . . . . . . . . 162
II.3c. Income tax plus employee contributions less cash benefits, single persons
at 167% of average earnings. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 163
II.4a. Income tax plus employee and employer contributions less cash benefits,
single parent at 67% of average earnings. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 164
II.4b. Income tax, single parent at 67% of average earnings. . . . . . . . . . . . . . . . . . . . . . . 165
II.4c. Income tax plus employee contributions less cash benefits, single parent
at 67% of average earnings. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 166
II.5a. Income tax plus employee and employer contributions less cash benefits,
married couple at 100% of average earnings. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 167
II.5b. Income tax, married couple at 100% of average earnings . . . . . . . . . . . . . . . . . . . . 168
II.5c. Income tax plus employee contributions less cash benefits, married couple
at 100% of average earnings. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 169
II.6a. Income tax plus employee and employer contributions less cash benefits,
married couple at 100% and 33% of average earnings . . . . . . . . . . . . . . . . . . . . . . . 170
II.6b. Income tax, married couple at 100% and 33% of average earnings . . . . . . . . . . . . 171
II.6c. Income tax plus employee contributions less cash benefits, married couple
at 100% and 33% of average earnings . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 172
II.7a. Income tax plus employee and employer contributions less cash benefits,
married couple at 100% and 67% of average earnings . . . . . . . . . . . . . . . . . . . . . . . 173
II.7b. Income tax, married couple at 100% and 67% of average earnings . . . . . . . . . . . . 174
II.7c. Income tax plus employee contributions less cash benefits, married couple
at 100% and 67% of average earnings . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 175
II.8a. Income tax plus employee and employer contributions less cash benefits,
married couple at 100% and 33% of average earnings . . . . . . . . . . . . . . . . . . . . . . . 176
TAXING WAGES 2013 © OECD 2013
7
TABLE OF CONTENTS
II.8b. Income tax, married couple at 100% and 33% of average earnings . . . . . . . . . . . . 177
II.8c. Income tax plus employee contributions less cash benefits, married couple
at 100% and 33% of average earnings . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 178
II.9. Annual average gross and net wage earnings, single individual
no children, 2000-12 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 179
II.10. Annual average gross and net wage earnings, single individual
no children, 2000-12 (national currency) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 180
Part III
COUNTRY DETAILS, 2012
Australia (2011-12 income tax year). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 183
Austria . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 199
Belgium . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 209
Canada . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 221
Chile . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 235
Czech Republic . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 243
Denmark . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 251
Estonia . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 263
Finland . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 271
France . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 279
Germany . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 293
Greece. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 305
Hungary . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 319
Iceland . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 329
Ireland . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 339
Israel . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 349
Italy . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 359
Japan. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 369
Korea . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 383
Luxembourg . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 393
Mexico . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 403
Netherlands . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 413
New Zealand (2012-13 income tax year) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 427
Norway . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 435
Poland. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 445
Portugal . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 455
Slovak Republic . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 467
Slovenia . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 477
Spain. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 489
Sweden. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 501
Switzerland . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 511
Turkey . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 525
United Kingdom (2012-13 income tax year) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 533
United States . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 541
TAXING WAGES 2013 © OECD 2013
8